Case C‑117/16
Fecha: 10-May-1981
(Request for a preliminary rulingfrom the Østre Landsret (High Court of Eastern Denmark, Denmark) (Request for a preliminary ruling— Directive 2011/96/EU on the common system of taxation applicable in the case of parent companies and subsidiaries of different Member States (Parent-Subsidiary Directive)— Need for a beneficial owner of dividend payme...